Supreme Court Seeks Data Of GST Arrests, Says Citizens' Harassment Won't Be Allowed Due To Any Ambiguity In Arrest Provisions
10 months, 2 weeks ago

Supreme Court Seeks Data Of GST Arrests, Says Citizens' Harassment Won't Be Allowed Due To Any Ambiguity In Arrest Provisions

Live Law  

While hearing a batch of petitions challenging penal provisions of GST Act, Customs Act, etc. as non-compatible with the CrPC and the Constitution, the Supreme Court on Thursday expressed concerns about the ambiguity in Section 69 of the GST Act and conveyed that it would interpret the law to "strengthen" liberty, if need be, but not allow citizens to. as non-compatible with the CrPC and the Constitution, the Supreme Court on Thursday expressed concerns about the ambiguity in Section 69 of the GST Act and conveyed that it would interpret the law to "strengthen" liberty, if need be, but not allow citizens to be harassed. To contend that officers under the Customs/GST Act are police officers, and therefore, the provisions under Chapter XII CrPC apply, Luthra was heard citing the judgment in State of Punjab v. Barkat Ram. GST Act is unique: Justice Sanjiv Khanna The judge further posed to the senior counsel if it was possible to uphold two separate procedures under the GST Act: "GST Act is somewhat unique.

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History of this topic

Top Court upholds power of authorised officers to arrest under Customs Act, GST Acts
3 weeks ago

Top Court upholds power of authorised officers to arrest under Customs Act, GST Acts

India Today  

The Supreme Court on Thursday upheld the rights of authorised officers to make arrests under the Customs Act and the GST Acts. The court has stated that the impugned provisions lay down the power to summon and arrest, powers necessary for the effective levy and collection of GST. According to the court, the GST Acts, in pith and substance, pertain …

Supreme Court Upholds Constitutionality Of GST Act Provisions On Arrest & Summons
3 weeks ago

Supreme Court Upholds Constitutionality Of GST Act Provisions On Arrest & Summons

Live Law  

The Supreme Court has upheld the Constitutional validity of Sections 69 and 70 of the Goods and Services Tax Act, which provide for the power to arrest and the power to summon.The Constitutionality of these provisions were challenged on the ground that the Parliament lacked the legislative competence to enact them. The Supreme Court has upheld the Constitutional validity of …

SC extends criminal law safeguards to GST, Customs Act
3 weeks ago

SC extends criminal law safeguards to GST, Customs Act

Live Mint  

Introducing necessary safeguards against coercive actions under the Central Goods and Services Tax Act and the Customs Act, the Supreme Court on Thursday ruled that authorities must establish “reasons to believe” before initiating proceedings, ensuring that arrests are not made arbitrarily. It also expressed concern over the broad enforcement powers granted under GST and customs laws, with petitioners arguing that …

Customs, GST officers cannot make arrests arbitrarily: SC
3 weeks, 1 day ago

Customs, GST officers cannot make arrests arbitrarily: SC

The Hindu  

The Supreme Court declared in a judgment on Thursday that Customs officers and Goods and Services Tax officers have a duty, like their Enforcement Directorate counterparts under the Prevention of Money Laundering Act, to not arrest people arbitrarily on a whim. A Special Bench headed by Chief Justice of India Sanjiv Khanna held that both Customs and GST officers were …

S.69 CGST Act | Commissioner Must Specify Necessity Of Arrest In Addition To 'Reasons To Believe' That Assessee Committed Offence: Gauhati HC
1 month, 3 weeks ago

S.69 CGST Act | Commissioner Must Specify Necessity Of Arrest In Addition To 'Reasons To Believe' That Assessee Committed Offence: Gauhati HC

Live Law  

The Gauhati High Court has held that Section 69 of the Central Goods and Services Tax Act 2017, which confers power to arrest on a Commissioner under the Act, requires the authority to not only record 'reasons to believe' that an assessee committed the specified offence but also specify the necessity to arrest. While dealing with a writ petition challenging …

Gujarat High Court Issues Notice To GST Dept In Mahesh Langa's Plea Against Second FIR On Alleged Tax Fraud
2 months, 3 weeks ago

Gujarat High Court Issues Notice To GST Dept In Mahesh Langa's Plea Against Second FIR On Alleged Tax Fraud

Live Law  

The Gujarat High Court on Monday issued notice to the State and GST Department in a plea by journalist Mahesh Langa for quashing an FIR registered at Rajkot where though Langa has not been made an accused, he apprehends the same as a similar FIR pertaining to alleged GST fraud is already registered at Ahmedabad. The court thereafter said, “Heard …

Regulatory Measures Under GST Laws Necessary To Prevent Tax Evasion, Not Violative Of Fundamental Right To Trade: Calcutta High Court
3 months ago

Regulatory Measures Under GST Laws Necessary To Prevent Tax Evasion, Not Violative Of Fundamental Right To Trade: Calcutta High Court

Live Law  

The Calcutta High Court has held that regulatory measures under the Goods and Services Tax Act cannot be labeled as violative of an assessee's right to trade/ business under Article 19 of the Constitution. Justice Rajarshi Bharadwaj reasoned that such regulatory measures are “necessary to ensure compliance and prevent tax evasion”. Such discrepancies undermined the accuracy of the petitioner's declarations, …

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted
Trending News
3 months, 2 weeks ago

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted

Live Law  

The Allahabad High Court has directed the State Goods and Service Tax Authorities to not take action for any assessment year in which the Central Goods and Service Tax Authorities have already taken action. Petitioner approached the High Court under Article 226 of the Constitution of India against the actions taken by the State and Central GST Authorities for the …

GST | Separate Notification Needed For Cross-Empowerment Of State Officials? Kerala High Court Refers To Division Bench
3 months, 2 weeks ago

GST | Separate Notification Needed For Cross-Empowerment Of State Officials? Kerala High Court Refers To Division Bench

Live Law  

A single bench of the Kerala High Court has referred to the division bench the issue relating to the cross-empowerment of State officials under Section 6 of the Goods and Services Act.Justice P Gopinath passed the reference order in a writ petition filed by a company challenging a show-cause notice issued by the State authorities. A single bench of the …

Kerala High Court Directs Selection Process To Establish GST Appellate Tribunal To Be Completed Within Four Months
8 months ago

Kerala High Court Directs Selection Process To Establish GST Appellate Tribunal To Be Completed Within Four Months

Live Law  

The Kerala High Court recently directed for completion of the selection process for establishing the GST Appellate Tribunal. “In the light of the fact that the process has already been initiated to establish the GST Appellate Tribunal, we order that entire selection process shall be completed within a period of four months”, ordered the Division Bench comprising Acting Chief Justice …

GST Officers Should Not Arrest On Mere Suspicion, Verifiable Material Necessary: Supreme Court Says During Hearing
10 months, 1 week ago

GST Officers Should Not Arrest On Mere Suspicion, Verifiable Material Necessary: Supreme Court Says During Hearing

Live Law  

While hearing a batch of petitions challenging penal provisions of the Customs Act, GST Act, etc. Next, he brought the court's attention to Section 25, Evidence Act, to submit that the courts have held Customs Officers, Central Excise Officers to not be "police officers" and therefore, Section 25 does not apply. "It otherwise made provisions where a Customs Officers can …

Should Penal Provisions Of Customs Act, GST Act Etc. Be Compatible With CrPC? Supreme Court Starts Hearing
10 months, 2 weeks ago

Should Penal Provisions Of Customs Act, GST Act Etc. Be Compatible With CrPC? Supreme Court Starts Hearing

Live Law  

The Supreme Court today started hearing a batch of 281 petitions challenging penal provisions of various laws such as the Customs Act, Excise Act and GST Act as non-compatible with the Code of Criminal Procedure and the Constitution.The pleas were listed before a Bench of Justices Sanjiv Khanna, MM Sundresh and Bela M Trivedi. The Supreme Court today started hearing …

Supreme Court To Consider Online Gaming Companies' Plea Against 28% GST In January 2024
1 year, 3 months ago

Supreme Court To Consider Online Gaming Companies' Plea Against 28% GST In January 2024

Live Law  

The Supreme Courton Friday posted a batch of writ petitions filed by online gaming companies, including Dream 11, Games 24x7, and Head Digital Works, challenging the constitutional validity of imposition of a 28% GST, to January 8, 2024.A bench comprising Chief Justice of India DY Chandrachud, Justice JB Pardiwala and Justice Manoj Misra refused to pass interim order in favour. …

Supreme Court Issues Notice On Pleas Challenging Arrest & Summoning Powers Of GST Officials
1 year, 6 months ago

Supreme Court Issues Notice On Pleas Challenging Arrest & Summoning Powers Of GST Officials

Live Law  

The Supreme Court on August 25 issued notice in two similar writ petitions filed under Article 32 of the Constitution of India, challenging the constitutional validity of several provisions of the Central Goods and Services Tax Act, 2017 including Section 69, 70. As per the said petitions, Sections 69 and 70 of the CGST Act are unconstitutional as being provisions …

Decks cleared for GST Appellate Tribunal in Uttar Pradesh
1 year, 8 months ago

Decks cleared for GST Appellate Tribunal in Uttar Pradesh

Hindustan Times  

LUCKNOW Decks have been cleared for setting up a GST Appellate Tribunal in Uttar Pradesh with the Cabinet on Tuesday giving approval to the proposal for promulgation of an ordinance in this regard. At present, aggrieved traders have to appeal to the high court in the absence of a GST Tribunal, said Hari Lal Prajapati, joint commissioner, GST. The GST …

State GST Authority Can’t Prosecute If The Central Authority Has Already Initiated Action: Madras High Court
2 years, 1 month ago

State GST Authority Can’t Prosecute If The Central Authority Has Already Initiated Action: Madras High Court

Live Law  

The Madras High Court has held that the State Authority cannot prosecute the petitioner once again as the Central Authority has already initiated action against the petitioner in respect of the very same subject matter.The bench of Justice Abdul Quddhose has observed that the petitioner will have to participate in the personal hearing and state all his objections with regard …

Can the Writ Court Condone Delay Beyond Time Limit Under GST Act: Madras High Court Refers Issue To DB
2 years, 1 month ago

Can the Writ Court Condone Delay Beyond Time Limit Under GST Act: Madras High Court Refers Issue To DB

Live Law  

The Madras High Court has referred to the division bench the issue of the power of the high court under Article 226 to condone the delay beyond the maximum time limit stipulated under the GST Act.The single bench of Justice Abdul Quddhose has observed that there were two contradictory views expressed by two judges of the Madras High Court.The petitioners …

100 Important High Court Judgments of GST in 2022
2 years, 2 months ago

100 Important High Court Judgments of GST in 2022

Live Law  

Allahabad High Court: Allahabad High Court Stays GST Demand On Payment Of Royalty To Conduct Mining Activity Case Title: M/s Jitendra Singh versus Union of India The Allahabad High Court bench of Justice Saumitra Dayal Singh has stayed the GST demand on payment of royalty to conduct mining activity. Show Cause Notice Cancelling GST Registration Must Disclose Reason: Allahabad High …

DC Edit | GST reforms will work for India
2 years, 3 months ago

DC Edit | GST reforms will work for India

Deccan Chronicle  

The recent GST Council meeting, which among others, decriminalised certain offences, doubled the threshold for initiating litigation, and took several other crucial decisions, will work for India, its economy and society. Though the council could only debate and take decisions only on half the items, eight out of 15, which must give us an input that an additional reserve day …

GST Tribunal Not Constituted After Lapse Of 5 Years Of Introduction Of GST: Gujarat High Court Issues Notice
2 years, 3 months ago

GST Tribunal Not Constituted After Lapse Of 5 Years Of Introduction Of GST: Gujarat High Court Issues Notice

Live Law  

The Gujarat High Court has issued a notice to the central and state government seeking to know the steps taken for constituting the GST Tribunal.The bench of Justice Sonia Gokani and Justice Mauna M. Bhatt was presiding over the petition, which involved the issue of the non-formation of the GST Tribunal, which has not been formulated though nearly five years …

Supreme Court Seeks Centre's Response On Plea To Constitute GST Appellate Tribunal
2 years, 6 months ago

Supreme Court Seeks Centre's Response On Plea To Constitute GST Appellate Tribunal

Live Law  

The Supreme Court of India has directed the Union government to file its response in a petition seeking to constitute the Goods and Services Tax Appellate Tribunal, New Delhi, on utmost priority basis and as early as possible, in the interest of justice. The petition says that section 109 of the Central Goods and Services Act mandates the constitution of …

Issue Norms As To How Many Times Summons Can Be Issued During Investigations: Bombay High Court Directs GST Dept
3 years ago

Issue Norms As To How Many Times Summons Can Be Issued During Investigations: Bombay High Court Directs GST Dept

Live Law  

The Bombay High Court has directed the Goods and Service Tax Department to issue norms as to how many times summons can be issued during investigations. There are allegations made by several petitioners in various petitions about the repeated summons issued by the authority under the provisions of Central Goods and Service Tax Act, 2017 for the purpose of harassment, …

GST Authorities' Power Of Arrest Under CGST Act Prima Facie Constitutional : Delhi High Court
4 years, 2 months ago

GST Authorities' Power Of Arrest Under CGST Act Prima Facie Constitutional : Delhi High Court

Live Law  

The Delhi High Court has expressed a prima facie view to uphold Sections 69 and 132 of the Central Goods and Service Tax Act provision which gives the authorities the power to arrest any person if there exists a "reason to believe" that the person has committed tax evasion.A Division Bench of Justices Manmohan Singh and Sanjeev Narula was hearing …

Supreme Court upholds imposition of GST on lotteries, betting and gambling
4 years, 3 months ago

Supreme Court upholds imposition of GST on lotteries, betting and gambling

Live Mint  

The Supreme court on Thursday upheld that the Goods and Service Tax shall be imposed on the sale of lotteries, betting and gambling. The apex court bench headed by Justice Ashok Bhushan upheld the notification issued under the Central Goods and Services Tax Act, 2017 wherein the lottery and gambling have been brought under the GST. The order was passed …

GST Evaders Can Be Arrested: SC Upholds Telangana HC Judgment
5 years, 9 months ago

GST Evaders Can Be Arrested: SC Upholds Telangana HC Judgment

Live Law  

The Supreme Court has dismissed a plea challenging Telangana High Court judgment that held that a person can be arrested by the competent authority in cases of Goods and Service Tax evasion. The Division bench of the Telangana High Court, in April, comprising of V. Ramasubramanian and Justice P. Keshava Rao had dismissed a batch of writ petitions seeking protection …

GST : No Detention Of Goods If There Is Bona Fide Dispute On Tax Rate, Holds Kerala HC [Read Judgment]
6 years, 2 months ago

GST : No Detention Of Goods If There Is Bona Fide Dispute On Tax Rate, Holds Kerala HC [Read Judgment]

Live Law  

A single bench of Kerala High Court in N.V.K.Mohammed Sulthan Rawther and Sons v. Union of India,held that the process of detention of the goods under section 129 of the Goods and Services Tax Act cannot be resorted to when the dispute is bona fide, especially, concerning the exigibility of tax and,more particularly, the rate of that tax.The judgment was …

Streamlining of GST compliance fast becoming a long row to hoe
6 years, 6 months ago

Streamlining of GST compliance fast becoming a long row to hoe

Live Mint  

A slew of contradictory advance rulings by the various tax benches has made the already complicated world of goods and services tax more complex. A bunch of varied interpretations of the GST law by different Authorities for Advance Ruling on the same subject is the latest addition to compliance challenges for businesses. For instance, recently, the Maharashtra AAR said that …

Madras HC Moved Against Constitution Of Appellate Tribunal Under GST Act [Read Petition]
6 years, 8 months ago

Madras HC Moved Against Constitution Of Appellate Tribunal Under GST Act [Read Petition]

Live Law  

An advocate has moved the Madras High Court challenging the constitution of the appellate tribunal under the GST Act.Advocate V Vasanthakumar filed the petition praying that Sections 109 and 110 of the Central Goods and Services Tax Act, 2017 relating to constitution of the AT and qualification, appointment and condition of services of its member be declared ultra vires of. …

GST On Lawyers: SC Stays Further Proceedings In Petitions Pending Before Delhi And Chattisgarh High Courts [Read Petition & Order]
7 years, 1 month ago

GST On Lawyers: SC Stays Further Proceedings In Petitions Pending Before Delhi And Chattisgarh High Courts [Read Petition & Order]

Live Law  

Supreme Court on Monday stayed all further proceedings in petitions challenging the applicability of Goods and Service Tax on lawyers for their services individually or through law firms, pending before the Delhi High Court and Chattisgarh High Court.The Centre has approached the Supreme Court under Article 139A of the Constitution of India seeking the transfer the petitions submitting. Supreme Court …

GST On Lawyers: SC Stays Further Proceedings In Petitions Pending Before Delhi And Chattisgarh High Courts [Read Petition & Order]
7 years, 1 month ago

GST On Lawyers: SC Stays Further Proceedings In Petitions Pending Before Delhi And Chattisgarh High Courts [Read Petition & Order]

Live Law  

Supreme Court on Monday stayed all further proceedings in petitions challenging the applicability of Goods and Service Tax on lawyers for their services individually or through law firms, pending before the Delhi High Court and Chattisgarh High Court.The Centre has approached the Supreme Court under Article 139A of the Constitution of India seeking the transfer the petitions submitting. Supreme Court …

High court judges, experts brainstorm on likely GST litigations
7 years, 4 months ago

High court judges, experts brainstorm on likely GST litigations

India TV News  

With the Goods and Services Tax in place, 20 judges from 12 high courts brainstormed with experts and top government officials on identifying grey areas in the new regime that may throw up litigations in coming days. Top domain experts and officials from the GST Intelligence and the Central Board of Excise and Customs briefed judges about the new tax …

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